CODIFICATION OF INTERNAL REVENUE LAWS SEC. 3266. TRANSACTIONS BETWEEN REGISTERED PERSONS. For provisions exempting dealings between registered persons in certain respects, see section 2733 (d). SUBCHAPTER B-GENERAL PROVISIONS SEC. 3270. REGISTRATION. (a) REQUIREMENTS. -Every person engaged in any trade or busi- ness on which a special tax is imposed by law shall register with the collector of the district his name or style, place of residence, trade or business, and the place where such trade or business is to be carried on. In case of a firm or company, the names of the several persons constituting the same, and the places of residence, shall be so regis- tered. (b) CROSS REFERENCES.- For registration in case of narcotics, marihuana, and firearms, see sections 3221, 3231, and 3261, respectively. For transfer of powers and duties of Commissioner and his agents in case of liquor, see section 3170. SEC. 327L PAYMENT OF TAX. (a) CONDITION PRECEDENT TO DOING BUSINESS. -No person shall be engaged in or carry on any trade or business mentioned in this chap- ter until he has paid a special tax therefor in the manner provided in this chapter. (b) DuE DATE. - Al l special taxes shall become due on the 1st day of July in each year, or on commencing any trade or business on which such tax is imposed. In the former case the tax shall be reckoned for one year, and in the latter case it shall be reckoned proportionately, from the 1st day of the month in which the liability to a special tax commenced, to and including the 30th day of June following. (c) How PAD. - (1) STAMP. - All special taxes imposed by law, including the tax on stills or worms, shall be paid by stamps denoting the tax. (2) ASSESSMENT. - For authority of Commissioner to make assessments where the special taxes have not been duly paid by stamp, at the time and in the manner provided by law, see section 3640. SEC. 3272. RETURNS. (a) TIME FOB FInNG. -It shall be the duty of the special taxpayers to render their returns with remittances to the collector at such times within the calendar month in which the special tax liability com- menced as shall enable him to receive such returns, duly signed and verified, together with the remittances, not later than the last day of the month, except in cases of sickness or absence, as provided for in section 3634. (b) TRANSFER OF DuTIEB,. - For transfer of powers and dutes of Commissioner and his agents in case of narcotics and liquor, see subchapter D of chapter 23 and section 3170. (c) PENALTIES. - For penalties imposed for failure to file returns or for making false or fraudulent returns, see section 3612. SEC. 3273. STAMPS. (a) SUPPLY. - The Commissioner is required to procure appropriate stamps for the payment of all special taxes imposed by law, including the tax on stills or worms; and the provisions of section 2802 (a) and of sections 3300, 3301, and 3302, and all other provisions of law relat- ing to the preparation and issue of stamps for distilled spirits, fer- mented liquors, tobacco, and cigars, shall, so far as applicable, extend to and include such stamps for special taxes; and the Commissioner shall have authority to make all needful regulations relative thereto. 394
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